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Williams Inc. produces fluorescent lightbulbs for commercial use. The accounting manager is attempting to estimate the total cost for the next quarter using the high-low

Williams Inc. produces fluorescent lightbulbs for commercial use. The accounting manager is attempting to estimate the total cost for the next quarter using the high-low method. He has compiled data and found the high and low costs are $68,000 and $44,500, respectively, and the associated cost drivers are 9,000 and 4,300 packs, respectively. He has also determined the variable cost to be $5.00 per pack. What is the value fora(the fixed quantity)?

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